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Berkeley Global
Build on your learning from Intermediate Accounting I UGBA X421.1 by focusing on developing financial statements that clearly and accurately depict a company's performance. You'll study stockholders' equity, earnings per share, income taxes, leases, pensions, revenue and cash flows.
Prerequisites: Financial Accounting UGBA XB102A/XBW102A, Managerial Accounting UGBAXB102B/XBW102B or equivalent. This course typically follows Intermediate Accounting I UGBA X421.1, but that course is not a prerequisite.
Course Outline
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Course Objectives
- Account for current and long-term liabilities
- Determine stockholders' equity and dilutive earnings per share
- Account for income taxes, pensions, leases and accounting changes
- Evaluate and properly present cash flows
- Fully disclose material items in the financial statements
What You Learn
- Current liabilities and contingencies
- Bonds and long-term notes
- Leases
- Corporate taxation
- Income tax accounting
- Pension and post-retirement benefits
- Shareholders’ equity
- Share-based compensation and EPS
- Accounting changes and error corrections
- Statement of cash flows
How You Learn
- Reading assignments
- PowerPoint presentations
- Homework problems
- Class discussions
- Quizzes
- Final examination
Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.
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Spring enrollment opens on October 16!